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[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

State of Gujarat - Subsection

Section 2(1)(g) in The Gujarat Motor Spirit Cess Act, 2001

(g)"trader" means a person who carries on the trade or business of buying or selling motor spirit and includes-
(i)a manufacturer,
(ii)an importer, and
(iii)a broker or commission agent working in connection with such business; and the word "trade" or "trading" shall be construed accordingly;
(gg)"Tribunal" means the tribunal constituted under section 19 of the Gujarat Value Added Tax Act, 2003 (Gujarat I of 2005) and discharging functions of the Tribunal assigned to it by or under this Act;]